Evaluasi Penyajian dan Analisis Laporan Arus Kas Sebagai Alat Ukur Kinerja Perusahaan PT. Jaya Real Property, Tbk

Abstract

This study aims to measure the financial performance of PT. Jaya Real Property, Tbk in 2015 -2019 used cash flow statemen analysis. This study uses a qualitative descriptive method, namely by calculating the operating cash flow ratio, the coverage ratio of funds flow, the ratio of cash to interest coverage, the ratio of cash coverage to current debt, the ratio of capital expenditures, the ratio of total debt, the ratio of cash flow eduquacy. Data collection techniques using documentation in the form of financial statement of PT. Jaya Real Property, Tbk from 2015 – 2019 and interviews to obtain information regarding the results of the cash flow ratio. The data analysis technique uses cash flow ratio analysis from 2015 – 2019. The results showed that the financial condition of PT. Jaya Real Property, Tbk in 2015 -2019 described low operating cash flow in several ratio calculations and showed a higt ability to pay interest, existing debt and capital expenditures.